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Accounting in 2036: A Learned Profession Part Ⅰ: The Role of Research

机译:2036年的会计:学识渊博的专业第一部分:研究的作用

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My vision is that by 2036 accounting is known as the learned profession that provides information for informed decision-making to support a prosperous society. By 2036, academic and practicing accountants view themselves as part of the same profession, and practicing accountants look to academics to develop knowledge relevant to identifying information-and its characteristics-useful in informing decisions. In sum, insights from research are instrumental in shaping accounting in practice. To achieve this vision, academics need to (1) conduct fundamental and applied research; (2) communicate research insights outside of academia; (3) interact with practicing accountants and others who use accounting information, such as managers, capital providers, regulators, and government officials; and (4) ensure that everyone understands that academic accountants are responsible for the "learned'' part of accounting as a learned profession.
机译:我的愿景是,到2036年,会计学将被称为知识渊博的专业,可为明智的决策提供信息,以支持繁荣的社会。到2036年,学术和从业会计师将自己视为同一行业的一部分,而从业会计师则希望学者发展与识别信息相关的知识及其特征,这些信息可用于决策。总之,来自研究的见解在实践中有助于塑造会计。为了实现这一愿景,学者需要(1)进行基础研究和应用研究; (2)在学术界之外交流研究见解; (3)与执业会计师和其他使用会计信息的人士(例如经理,资本提供者,监管者和政府官员)进行互动; (4)确保每个人都了解,学术会计师应将会计的“学习”部分作为博学的职业负责。

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